ls - sierra leone

Short title.

No. 1 2021

Sierra Leone

THE FINANCE ACT, 2021

Being an Act to provide for the imposition and alteration oftaxes, to give effect to the financial proposals of the Government andto provide for other related matters for the financial year 2021.

[ ]

ENACTED by the President and Members of Parliament in thispresent Parliament assembled.

Date of com-mencement.

48 No. Finance Act 2021

6. Application for renewal of registration (Section 13) 50,000.007. Renewal of registration (Section 13) 500,000.008. License for the manufacturer of a pesticide or chemical (Section 19) 1,000,000.009. Licence for an importer of pesticides or chemicals (Section 19) 500,000.00

10. License for an exporter or pesticides or chemicals (Section 19) 500,000.0011. License for a distributor of pesticides or chemicals

wholesale (Section 19) 250,000.0012. License for warehousing pesticides or chemicals

(except in cases of distributors) Section 19) 1,000,000.0013. License for a distributor or pesticides or chemicals

for general use (retail) (Section 19) 250,000.0014. License for a distributor of restricted pesticides

or chemicals (retail) (Section 19) 1,000,000.0015. Commercial Applicators license (Section 24) 250,000.00

ACTSupplement to the Sierra Leone Gazette Vol. CXLXII, No. 1

dated 7th January, 2021

SIGNED this 18th day of December, 2020.

DR. JULIUS MAADA BIO,President.

LS

Passed in Parliament this 17th day of November, in the year of our Lordtwo thousand and twenty.

PARAN UMAR TARAWALLY,Clerk of Parliament.

THIS PRINTED IMPRESSION has been carefully compared by me with the Billwhich has passed Parliament and found by me to be a true and correct printedcopy of the said Bill.

PARAN UMAR TARAWALLY,Clerk of Parliament..

PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE.GAZETTE NO. 1 OF 7TH January, 2021.

No. 1 Finance Act 2021 No. 1 Finance Act 20212

1. Unless otherwise provided, this Act shall be deemedto come into operation on the 1st day of January, 2021.

PAY-ROLL TAX ACT, 1972

2. Section 8 of the Pay-Roll Tax Act 1972 is amended insubsection (1) by inserting the following new paragraph immediatelyafter paragraph (c)-

"(d)public international organisations "

THE CUSTOMS TARIFF ACT, 1978

3. The First Schedule of the Customs Tariff Act 1978 isamended as follows -

(a) by deleting the heading 11.01 and insertingthe following new heading

HEADING H. S. CODE SITC DESCRIPTION TARIFF

11.01 1101.11.00.000 -Wheat (for industrial 0% flour production)

(b) by deleting the headings 8471.30, 8471.41and 8471.50 and inserting the following newheadings


84.71 -Portable automatic data processing machine and units thereof 5%

8471.30.10.000 - Presentedcompletelyknockeddown (CKD)or unassembledfor the assemblyindustry

8471.41.10.000 -Other automaticdata processingmachines 5%

Date ofcommencement

Amendmentof Section 2of Act No 16of 1972.

Amendmentof FirstScheduleof Act No 16of 1978.

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- Presentedcompletely knocked down (CKD)or unassembledfor the assembly industry

8471.50.10.000 -Processing units other than those of subheading8471.41 or 8471.49

Presented completely 5%knockeddown (CKD)or unassembledfor the assemblyindustry

THE EXCISE ACT 1982

4. The First Schedule of the Excise Act 1982 is amendedas follows-

(a) deleting the tariff item No. 15.11, thecorresponding description in column 2 andthe corresponding rates in column 3 andinserting the following new tariff itemnumbers, descriptions and excise rates onimport-

HEADING H. S. CODE SITC DESCRIPTION EXCISERATE

-Vegetable oil and its fractions,whether or notrefined, but not

15.11 1511.90.10.000 chemically modified. 10%

- Put up for retail sale in packings with a net content of 5 litres or less

Amendmentof FirstScheduleto Act No 6of 1982


HEADING H. S. CODE SITC DESCRIPTION EXCISERATE

1511.90.90.000 - Other 10%

1511:90:20:000 Palm Olein 10%

1517:10:90:000 Magarine, edible 10%mixtures or pre-partion of vege-table fats or oils fractions of diffe- rent fats or oils.

(b) by deleting heading 34.01 and inserting thefollowing new headings.


34.01 3401.11.00 Soaps for toilet use 20%3401.11.10.000 Medicated soap3401.11.20 Toilet Soap3401.11.90 Bath Soap3401.19.00 Multipurpose Soap3401.19.10 Household Soap3401.19.30 Soap noodles3401.19.90 Laundary Soaps3401.20.00 Soaps in other forms

29.15 2915.60.00 Palmitic acid, steric 20%acid their salts & esters

2915.60.00 Other salts of2915.70.00 Palmitic acid

38.23 3823.11.00 Industrial monocar 20%-boxylic fatty acid oilsSteric acid - otherforms of steric fattyacids

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(c) deleting the tariff item No. 22.09 , thecorresponding description and excise rateand inserting the following new tariff itemnumbers, descriptions and excise rates -

Tariff Code Description Rate of Excise

22.09 D1. Locally manufacturedbeer using more than 80%locally produced raw 5%materials includingsorghum, cassava,maize, sugar and barley

D2. Locally manufacturedbeer using more than 70%but less than 80% locally 8%produced raw materialsincluding sorghum, cassava,maize, sugar and barley

D3. Locally manufacturedbeer using more than 60%but less than 70 % locally 12%produced raw materials includingsorghum, cassava, maize,sugar and barley

D4. Locally manufacturedbeer using more than 50%but less than 60% locally 15% produced raw materials includingsorghum, cassava, maize,sugar and barley


(d) deleting the tariff item No.73.17 thecorresponding descriptions and thecorresponding rates and inserting thefollowing tariff item numbers, descriptionsand rates-

HEADING H. S. CODE SITC DESCRIPTION EXCISE RATE

73.17 7317.00.10.00 - Nails 5%

THE FORESTRY ACT 1988

5. Section 25A of the Forestry Act 1988 is amended byrepealing and replacing that section with the following new section -

25A. An exporter of timber log, timber andtimber products shall pay to the NationalRevenue Authority a timber royalty of $3,000per any 33.2 cubic metres before he exportsany timber log, timber and timber productsexcluding furniture, edge glue boards,plywood and wooden transmission polesfrom planted forests.

THE INCOME TAX ACT 2000

6. Section 2 of the Income Tax Act 2000 is amended by-

(a) deleting the definition of "gross income" and inserting the following new definition -

"gross income means the total income derived fromall sources of a taxable person before any deductionor allowance"

Amendmentof Section25A of ActNo. 7 of1988.

Amendmentof Section 2of Act No. 82000.

"Royaltyo ntimberexport

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(b) deleting the definition of "impeding taxadministration" and inserting the followingnew definition -

“impeding tax administration” means any action by aperson to corruptly, by force or threat of force(including any threatening letter or communication)intimidate, harm or obstruct any officer or employeeof a person or agent assisting the National RevenueAuthority for revenue collection purposes, includingany member of the family of such an officer oremployee of a person or agent,".

(c) deleting the definition of associate personand inserting the following new definition -

“associated persons” refer to two or morepersons where-

(i) one person is controlled by theother;

(ii) such persons are each controlledby the same person or persons.

One person is controlled by another personunder paragraph (i) where -

(i) one person acts or is likely to act inaccordance with the directions,requests, suggestions or wishes of theother person whether or not thedirections, requests, suggestions orwishes are communicated to thatperson, or

(ii) the other person is a legal person, orthe other person holds or controls morethan 25 percent of the share capital orthe voting rights in the other person.


7. Section 3 of the Income Tax Act 2000 is amended by insertingthe following new subsections immediately after subsection (3)-

“(4) For the purpose of subsection (1) a personliable to income tax on chargeable incomeand taxable activities from a source in SierraLeone shall register with the National RevenueAuthority.

(5) A person liable for registration undersubsection (4) shall include all electronics,online and digital transactions and activitiesof a resident taxpayer.

(6) A person who fails to register undersubsection (4) commits an offence and shallbe subject to the penalty provisions underthe Act".

8. Section 5 of the Income Tax Act 2000 is amended byinserting the following new paragraph immediately after paragraph(b)

"(c)Subject to section 3, corporate income tax formanufacturing entities or factories whosemanagement and functional activities areexclusively set up outside the Western Areashall be 15 percent."

9. The Income Tax Act 2000 is amended by inserting thefollowing new section immediately after section 6-

Amendmentof Section 3of Act No 82000.


Insertionof newsection inAct No. 8 of2000.

9

6A Subject to section 3 a minimum tax of1.5 percent shall be imposed on theturnover of all digital and electronictransactions and sales on the universalincome derived by a resident taxpayerin Sierra Leone "

10. Section 3 of the Income Tax Act 2000 is amended inparagraph (s) of subsection (1) by deleting the word "gross" foundimmediately before the word "monthly" and inserting the word"basic"

11. Section 32 of the Income Tax Act 2000 is amended insubsection (2) by inserting the following new paragraph immediatelyafter paragraph (c) -

"(d)group members of a company fullyregistered in Sierra Leone with a minimum of25 percent holding in the group, shall recouplosses of members in the same group up toten years as provided for in this Act

Provided that ownership and control aretested by reference to the ordinary sharecapital, voting rights, dividend rights andrights to distributions on liquidation”.

12. Section 35 of the Income Tax Act 2000 is amended byrepealing and replacing that section with the following new section-

35 (1) In ascertaining a person's chargeable incomefor a year of assessment , the total deductionfor financial costs shall not exceed the amountreferred to in subsection (2)

(2) The amount of financial costs referredto in subsection (1) shall be equal to the sumof-

Minimumturnover taxfor online anddigital transaction




Interestexpense


(a) financial gains derived by thepersons that are to be included inascertaining the person’schargeableincome for the year of assessment;plus

(b) 30 percent of the person's incomefrom the business

(3) Paragraphs (a) and (b) of subsection (1)shall be calculated without

(a) including financial gains derived bythe person or amounts referred to inparagraph (a) or paragraph(b) of section24 or subsection (8) of section 39 ; or

(b)deducting financial costs incurred by thepersonor amounts referred to in section39, paragraph (c) or paragraph (d) ofsubsection (1) of section 32 or section32A .

(4) Financial costs for which a deduction isdenied as a result of subsections (1) and (2) shall -

(a) be carried forward and treated asincurred during the next tax year;

(b) be used in the order in which they areincurred; and

(c) not be carried forward for more than 5years.

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(5) The Minister may by statutory instrument makeregulations relating to the circumstances in which financialcosts may be set against financial gains.

(6) In this section -

"financial cost" means standard interest andany other amount payable under a financialinstrument;

"financial gain" means standard interest andany other amount receivable under a financialinstrument; and

"financial instrument" has the meaningprescribed by regulations and, in the absenceof regulations takes its meaning from generallyaccepted accounting principles and includesforeign currency positions.

13. Section 57 of the Income Tax Act 2000 is amended byrepealing and replacing subsection (1) with the following newsubsection -

"(1)Capital gains tax shall be payable by a chargeableperson at the rate of 25 percent of the capital gainaccruing to or derived by that chargeable personfrom the disposal of a chargeable asset."

14. Section 84 of the Income Tax Act 2000 is amended byrepealing and replacing subsection (2) with the following newsubsection-

"(2) Subject to subsection (3), a dividend receivedby a company from another resident company,including a company within a group, shall be exemptfrom taxation".

15. Section 85 of the Income Tax Act 2000 is amended byrepealing and replacing paragraph (c) with the following newparagraph -





"(c) retained earnings in excess of 50 percent posttax profit in a current year of assessment for allcorporate entities including parastatals shall be taxedat the rate of 10 percent."

16. Section 89 of the Income Tax Act 2000 is amended insubsection (1) by inserting the following new paragraph immediatelyafter paragraph (j)-

"(k) if derived from fees paid for providingmanagerial, technical or consultancy services inSierra Leone

17. Section 95 of the Income Tax Act 2000 is amended byrepealing and replacing subsection (1) with the following newsubsection -

(1) Where a transaction exists betweenassociated persons they shall calculate theirincome and tax payable according to the arm'slength principle.

(2) The arm's length principle referred tounder subsection (1) requires associatedpersons to calculate income and tax payableas if the conditions of any transactionbetween those persons had been madebetween independent persons acting in thesame circumstances.

(3)The conditions of any transaction referredto under sub-section (2) includes prices andother terms in place between the associatedpersons, the structure and characterization ofthe transaction and whether the transactionwould have occurred between independentpersons in the same circumstances.

" Transfer Pricing

Amendmentof Section 89of Act No. 82000 .

Amendmentof Section 95of Act No. 82000 .

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(4) The Minister responsible for finance mayby statutory instrument make regulationsrelating to transfer pricing to be administeredby the Commissioner General for the purposeof dealing with related party and othertransactions.

(5) Where, in the opinion of the Commissioner-General, a person has failed to comply withsubsection (1), the Commissioner-General maymake adjustments consistent with subsection(1) and in doing so the Commissioner-Generalmay apply the arm's length conditions of anytransaction, including-

(a)disregarding a transaction madebetween associated persons, if notransaction would have been madebetween independent persons acting inthe same circumstances;

(b) disregarding a transaction and replacingit with an alternative transaction that isstructured and characterised inaccordance with the conditions thatwould be in place had the transactionbeen between independent persons inthe same circumstances

(c) recharacterizing debt financing asequity financing.

(6) This section shall apply to a transactionbetween a permanent establishment in SierraLeone and its non-resident owner as if thepermanent establishment and its non-residentowner were separate persons.


(7) A person undertaking a transaction with anassociated person during a year of assessmentshall disclose the following-

(a) the relationship with the associatedperson;

(b) the value of the transaction;

(c) the transfer pricing method used toascertain that the pricing of thetransaction is in accordance with thearm's length principle; and

(d) the financial data derived fromcomparable transactions used in thetransfer pricing method.

(8) For the purpose of this section,

(a) "transaction" means an arrange-ment, scheme, undertaking, promise,understanding, dealing, plan,whether expressed or implied,whether or not enforceable by legalproceedings and involving directlyor indirectly, more than one person.

(b) associated persons shall includeparent or holding companies,subsidiary companies, associates, orjoint ventures, irrespective of theirresidential status for tax purposes

18. Section 114 of the Income Tax Act 2000 is amended insubsection (2) by inserting the following new paragraph immediatelyafter paragraph (c)

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Amendmentof Section114 of ActNo. 8 2000..

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"(d) other exempt persons and organisations specifiedunder Section 9 of the Act"

19. Section 115 of the Income Tax Act 2000 is amended insubsection (3) by inserting the following new paragraphsimmediately after paragraph (b)

"(c) A taxpayer upon filing of annual income tax returnson the due date, shall be entitled to utilise over aperiod of time any tax credit established and agreedby the Commissioner-General under a utilisationplan".

"(d) A taxpayer who undertakes a Corporate SocialResponsibility (CSR) in the normal course ofbusiness as complimentary activity in support ofgovernment in the following priority areas shall beallowed a 25 percent tax credit on such expenditurein the year of assessment-

(i) free and quality school education;

(ii) children welfare;

(iii) natural disasters and disease outbreaks;

(iv) maternal child health

(v) agriculture (food and cash cropproduction, fisheries and animalhusbandry) and agri-business

(vi) Water and Sanitation.

20. Section 117 of the Income Tax Act 2000 is amended asfollows-

(a) in subsection (2) by repealing and replacingparagraph (c) with the following new paragraph

"(c) other payments made under acontract including management andtechnical fees and other remittances."

Amendmentof Section115 of ActNo. 8 2000.



(b) in subsection (2) by inserting the followingnew paragraph immediately after paragraph(c)

"(d) fee, commission or other relatedbusiness benefits providing digitalservices to a customer, whether throughe-commerce, peer-to-peer (P2P),advertising-based, agency or sub-scription-based platforms".

(c) subsection (5) by repealing and replacing thatsubsection with the following newsubsection -

"(5) Subsection (4) shall not apply topayments made by-

(a) a professional service provider,whose income is already subject towithholding tax per transactionunder Section 116A of the Act;

(b) a person to a contractor during amonth in which the person pays atotal of Le 500,000 or less to thecontractor.

21. Section 135 of the Income Tax Act 2000 is amended byinserting the following new subsections immediately after subsection(4)

" (5) A taxpayer who wishes to extend the onemonth period required for submittinginformation and evidence shall make a writtenapplication for extension to theCommissioner-General or a designated officersetting out the reasons why he should begranted the extension.

A

Amendmentof Section135 of ActNo. 8 of2000.

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(6) The Commissioner-General or a designatedofficer may in writing grant the approval toextend the period of time beyond one monthprovided the reason given by the tax payer inthe application is beyond the control of thetaxpayer and therefore valid

(7) Where the Commissioner -General or thedesignated officer does not grant the approvalthe one-month period of initial notificationshall be deemed to be the effective period.

(8) Where the taxpayer fails to provide therequired information and evidence anadministrative penalty shall be imposed bythe Commissioner General or the designatedofficer in addition to full recovery of anassessment raised on the taxpayer based onthe following assessment

(a) Le500,000,000 for Large Taxpayers;

(b) Le250,000,000 for Medium Taxpayers;

(c) Le5,000,000 for Small and MicroTaxpayers.

(9) The recovery and enforcement provisions inthis Act shall apply accordingly in therecovery of any assessments, penalties andinterests including costs of enforcementrelating to the tax liability so established".

22. Section 150 of the Income Tax Act 2000 is amended in subsection (1) by repealing and replacing that subsection with thefollowing new subsection -

Amendmentof Section150 of ActNo. 82000.


(1) A taxpayer who without good course fails tofile an income tax return and any other returnrequired by this Act within the required periodshall be liable to the following penalties -

(a) Le100,000,000 for LargeTaxpayers;

(b) Le50,000,000 for MediumTaxpayers;

(c) Le5,000,000 for Small and MicroTaxpayers;

(d) 10 percent of the estimated taxpayable based on best ofjudgement.

23. Section 155 of the Income Tax Act 2000 is amended byrepealing and replacing that section with the following new section

155 A person who impedes or attempts toimpede the administration of this Act or anyother tax legislation administered by theNational Revenue Authority commits anoffence and in addition to the penaltyprovided shall be liable to an administrativefine not exceeding the amount specified inparagraph 12 of the Ninth Schedule.

24. The Income Tax Act 2000 is amended by inserting thefollowing new section immediately after section 157.

157A. A person who contravenes paragraph (b) ofsubsection (1) of section 3 commits an offenceand shall be liable -


Impedingtax adminis-tration

Insertion ofNew SectionIn Act No. 8of 2000.

Penalty for failing toregister abusiness

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(a) to pay an administrative penalty ofnot more than Le20,000,000 and taxesoutstanding for the period; or

(b) upon conviction to a fine notexceeding Le100,000,000; or to a termof imprisonment of one year or boththe fine and the prison term.

25. The first schedule of the Income Tax Act is amended by

(a) repealing and replacing paragraphs (1) and(2) with the following new paragraphs-

1 Where the turnover, excluding incomefrom property, of a person, not being acompany specified under Part III of theFirst Schedule is less than Le350,000,000 but not less than Le10,000,000, theincome tax payable shall be taxes underthe Small and Micro Taxpayer regime atthe rate of 3 percent on turnover;

2 Where the taxpayer is a transportservice provider; or engaged in alluvialgold, diamond and sand-basedexporting, dealing in mining activities,the tax payable by that person shall bethe higher between the tax rate onturnover specified in subparagraph (i),and the rates applicable to thebusiness; or any provision in this Act;or taxable persons falling underparagraph 2 or 3 of the Finance Act of2017.

(b) inserting the following new paragraphimmediately after paragraph 2-

Amendmentof firstschedule toAct No. 8 of2000.

19


3 Paragraphs 1 and 2 shall not includetaxpayers classified as professionalservice provider provided for anddefined under Section 12 of the FinanceAct 2020.

26. The ninth schedule of the Income Tax Act 2000 is amendedin Paragraph (12) by deleting the fine of Le50,000,000 and insertingthe new fine of Le250,000,000

THE GOODS AND SERVICES TAX ACT, 2009

27. Section 2 of the Goods and Services Tax Act 2009 isamended by inserting the following new definitions -

"advertising-based platform" means any digitalplatform that provides users free access to a web-based service, including a search engine or socialmedia, and charge other persons for advertisement,an often pay-per-click" fee to advertise on thewebsite.

"agency platform" means any digital platform thatmakes sales on behalf of another taxable person orresell in their own name and earn a commission fromthe sale or earn a mark-up.

"digital marketplace" means a platform that allows,enables or releases support for direct interactionsbetween buyers and sellers of goods and servicesthrough any electronic or digital means for fee,commission, mark-up or direct business benefit.

"E-commerce platform" means any digital platform thatfacilitates the sale of goods between suppliers,whether own-goods-sellers or sales intermediaries,and consumers who transact through the platform,

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Amendmentof ninthschedule toAct No. 8 of2000.

Amendmentof section 2of Act No. 7of 2009.

21

for which payment is normally made through theplatform that charges a commission to the vendorfor each sale.

"peer-to-peer platform" means any digital salesintermediary or platform that facilitates sales betweenindividual suppliers and consumers with the platformreceiving a commission for each transaction such asride-sourcing services, accommodation rentals, andhousehold chores, offered by self-employedindividuals who own the assets for offering theservices.

"subscription-based platforms" means any digitalplatform that provides goods or services toconsumers in exchange for paying membership feesat regular intervals, whether in an on-going or one-off contracted basis.

28. Section 6 of the Goods and Services Tax Act 2009 isamended by inserting the following new subsection immediately aftersubsection (1)

"(1A) For the purpose of this Act supply of servicemeans any commercial activity other than a supplyof goods for which the service provider is obliged toprovide a service to another party and a customerfor payment ".

29. Section 8 of the Goods and Services Tax Act 2009 isamended by inserting the following new paragraph immediately afterparagraph (g)-

"(h) digital market supply or digital services through adigital marketplace, refers to e-platforms, whether e-medium, e-commerce, peer-to-peer (P2P), advertising-based, agency or subscription-based that include

Amendemntof section 6of Act No. 7of 2009.

Amendemntof section 8of Act No. 7of 2009


(i) downloadable digital contents,subscription-based media; softwareprograms; electronic data management;supply of music, film, and gameselectronically; online sale of goods; andany online betting activity;

(ii) search engines and automated helpdesk services, online tickets, e-learningplatforms, audio, vision or digital media,transport hailing platforms, amongothers.

30. Section 19 of the Goods and Services Tax Act 2009 is amended by -

(a) repealing subsections (9) and (10)

(b) repealing and replacing subsection (11) withthe following new subsection

"(9) Persons and organisations coveredunder the Schedules shall pay GST on goodsand services and request for refunds to bepaid within 90 days after submission of refundclaim and show evidence of payment of GSTon the particular goods and services

(c) renumbering of the following subsections

(i) subsection (11) as subsection (9); and

(ii) subsection (12) as subsection (10)

31. Section 34 of the Goods and Services Tax Act 2009 isamended as follows -

(a) in subsection (1) by repealing and replacingthat subsection with the following newsubsection -


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"(1) A person who has not received a GSTinvoice from a taxable person or GST-registered supplier for purchase or supplymade, may request a GST invoice as evidencethat a taxable supply was received

(b) in subsection (2) by repealing and replacingthat subsection with the following newsubsection -

"(2) A registered GST supplier or businessshall comply with subsection (1) by issuingto the customer an original GST receipt orinvoice generated from the electronic cashregister (ECR) system or any automatedsystem of the National Revenue Authority, inrespect of all supplies of goods or servicesmade, whether such GST receipt or invoice isrequested by the customer or not"

(c) by inserting the following new subsectionsimmediately after subsection (3):

(4) A registered GST taxpayer shall reportwithin 24 hours to the Commissioner-Generalany breakdown or fault in the use of theelectronic cash register System so as to allowtimely repairs or replacement of the machine.

(5) A registered GST taxpayer who fails to usethe electronics cash register system or fails toreport a breakdown or any fault affecting theeffective use of the electronic cash registersystem, shall be subject to the penaltyprovisions prescribed in the regulationsrelating to the electronics cash registersystem".

(6) In the case of breakdown in the systemsissuing electronically generated receipts fromthe electronic cash register system and other

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fields of practice that provide expertise andother technical services for the payment of afee."

33. The Goods and Services Tax Act 2009 is amended byinserting the following new section immediately after section 50-

50A. (1) For the purposes of this Act theCommissioner-General shall whether remotelyor through installations, ensure real time anddirect capture of information on turnover from-

(a) casinos and related facilities;

(b) money market operativesincluding, Money Gram, WesternUnion, RIA, Afro International,banks, foreign exchangebureaux, etc.;

(c) mobile network operators(MNOs) and Internet ServiceProviders (ISPs);

(d) utility service providers in-cluding Electricity Distributionand Supply Authority (EDSA),Electr icity Generation andTransmission Company (EGTC),Independent Power Producers(IPPs), water production andsupply services; and

(e) other similar businesses.

Real timeand directcapture ofdata

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Insertion ofNew SectionIn Act No. 72009.

similar automated systems of the NationalRevenue Authority, the Commissioner-General shall authorise in writing a GSTregistered taxpayer to use an alternativereceipting system prescribed by theCommissioner-General until the breakdownor fault is rectified".

(7) Subject to subsection (6), theCommissioner-General may use any of theprovisions in this Act and any other similarenactments to deal with the non-use, misuseor tampering of the electronic cash registersystem, and other similar systems of the NRA.

32. The Goods and Services Tax Act 2009 is amended byinserting the following new section immediately after section 40-

40A. (1) A taxpayer who engages theservices of a professional service providershall pay all output GST related to theservices directly to the National RevenueAuthority.

(2) The liability to lodge a monthly GST returnby a professional service provider and payany additional GST or claim refunds shallnot depend on the taxpayer referred to undersub-section (1) making a direct payment ofGST to the National Revenue Authority forall output GST related to the servicesperformed.

(3) For the purposes of this Act, aprofessional service provider includes anaccountant, economist, lawyer, medicaldoctor, engineer, management and taxconsultants and other consultant in similar

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GSTpaymentforprofessionalservices.


34. The Second Schedule of the Goods and Services Tax Act2009 is amended by -

(a) repealing and replacing item 7 with thefollowing new item-

Medical services and pharmaceuticals.Medical services, mosquito nets; and a listof drugs approved and published in theGazette by the Ministry of Health fortreatment of malaria, HIV-AIDS, leprosy,tuberculosis, snake bites, rabies and laserfever, diabetes, high blood pressure,hepatitis, Typhoid, vaccines, condoms.

(b) repealing and replacing item 10 with thefollowing new item

Financial servicesThe operations of financial institutionslicensed, regulated and supervised under theBank of Sierra Leone Act, 2019 or any othersimilar enactment and include but not limitedto Commercial Banks Financial Associations,micro-finance institutions, Apex Bank andCooperatives, Capital markets, DiscountHouses, Home Mortgage Finance, LeasingCompanies and Foreign Exchange Bureaux"

(c) inserting the following new item immediatelyafter items (21)

Telecommunication Serviceswithout free and promotional calls and useto the extent that the value of such supplydoes not exceed 10 percent of the total billableand unbillable calls used in that period.

(d) inserting the following new item immediatelyafter items (24)

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Amendmentof SecondScheduleof Act No. 7of 2009.

"(7) Supply: Description:

(22) SupplyDescription

"(10) Supply: Description:

Teaching and Learning materialsmaterials specifically imported in reasonablequantities by and consigned to registeredschools for official use and not resale outsidethe school. They must be labelled or bearingan imprint for recognition as items belongingto that particular school and shall beapproved by the ministry responsible forbasic and secondary education. Theyinclude-

(a)Interactive white boards; white &green boards(b)Pens and pencils(c) Textbooks and exercise books(d) Art and craft and materials, drawingpaper, glue, ink and crayons(e) School recreational equipment:playground equipment, manipulativetoys for daycare pre-school, Physicaland Health Education items (Balls, Nets,Hurdles, etc.)(f) Uniforms/apparels, such as socks,bags, specifically designed andrecognized for a particular school"

"(26) Supply: Environmentally friendly activitiesDescription: supply relating to the management and

recycling of plastics and other wastes insupport of environmentally fr iendlyactivities"

"(27) Supply: Bulk wheat (grain)Description: wheat is considered as bulk wheat when it is

used as input for industrial manufacturing offlour"

"(28) Supply: Wheat FlourDescription: supply in respect of imported and

domestically produced wheat flour"

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"(25) Supply:Description:


Electrical energy consumptionThe consumption, supply or use ofrenewable energy from mini grids-connectedsolar power in Sierra Leone.

THE FINANCE ACT 2009

35. Section 6 of the Finance Act, 2009 is amended inparagraph(a) by repealing and replacing sub-paragraph (v) with thefollowing new sub-paragraph-

"the imposition of a processing fee of Le100,000 forthe maintenance of the automated system, cost ofe-messaging and amendments on electronic customsdeclarations (Single Customs Declaration (SCD) andmanifests".

THE CUSTOMS ACT, 2011

36. Section 1 of the Customs Act, 2011 is amended by deletingthe definition of "good" and inserting the following definition-

"goods" includes stores, baggage, animals,conveyances, articles, materials, currency and digitalgoods (with or without physical presence

37. Section 15 of the Customs Act, 2011 is amended by insertingthe following new subsection immediately after subsection (2)-

"(3). Notwithstanding subsection (2), customs valuefor exported goods shall be the Free on Board (FOB)value

38. Section 29 of the Customs Act, 2011 is amended by repealingand replacing subsection (4) with the following new subsections-

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Amendmentof section 6of Act No. 9of 2009



"(29) Supply:Description:

(4) A re-determination under subsection (1) shallnot be subject to review, or to be restrained,prohibited, removed, set aside or otherwisedealt with except to the extent and in themanner provided for under Sections 30 to 32.

(5) Duties and taxes re-determined undersubsection (1), except otherwise dealt withas provided for under Sections 30 to 32, shallbe paid within 72 hours from the time anddate such debts were communicated.

39. The Customs Act 2011 is amended by inserting thefollowing new section immediately after section 53-

54A. A person who fails to produce tocustoms for post clearance audit purposesany account, books, letters, invoices,statements or other documents requiredunder subsections (1)(2) and (3) of section53 shall be deemed to have contravened thisAct and shall be subject to a fine inaccordance with subsection (8) of section80".

THE FINANCE ACT 2016 40. Section 37 of the Finance Act, 2016 is hereby expunged .

41. Section 38 of the Finance Act, 2016 is amended by repealing and replacing that section with the following new section.

“Any business employing a female employee in amanagement position between 1st day of January2021 and 31st day of December 2023 shall be eligibleto a tax credit at a rate of 6.5 percent on the PAYE ofthat female employee”.

Failure tosubmit booksand maintainproper records

29



Amendmentection 38of Act No. 6of 2016.


(c) paragraph 3(1) by inserting a newsubparagraph immediately after sub-paragraph (e)-

"(f) royalty return, estimate of resourcerent tax, return of resource rent tax."


43. Section 32 of the Finance Act, 2019 is amended byrepealing and replacing that section with the following new section

32 (1)Notwithstanding any law, rates fees and charges passedby Parliament on or before thecommencement of this Act shallbe deemed to have been passedunder the authority of a FinanceAct.

(2) Notwithstanding any Law tothe contrary, rates, fees andcharges shall be made under theauthority of a Finance Act

(3) Where a rate, fee or charge isto be applied by a ministry,department or an agency ofgovernment without being madeto pass under the authority of aFinance Act, such a rate, fee orcharge shall be void.

31

Amendmentof Section 32of Act No. 32of 2019.

limitation onlegislative changesof rates fees andcharges .

THE REVENUE ADMINISTRATION ACT, 2017

42. The Second Schedule to the Revenue AdministrationAct 2017 is amended in-

(a)paragraph (1) by inserting the followingnew sub-paragraph immediately after sub-paragraph (e):

(f) in relation to theExtractive Industries Revenue Act 2018-

(i) a return of royalties filedunder section 43 of the Ex-tractive Industries RevenueAct, 2018;

(ii) an estimate of mineralresource rent tax or petroleumresource rent tax filed undersubsection (1) of section45 of the ExtractiveIndustries Revenue Act,2018; and

(iii) a return of mineral resourcerent tax or petroleum resourcerent tax filed under sub-section (1) of section 46 ofthe Ex-tractive IndustriesRevenue Act, 2018.

(b) sub-paragraph (c) of paragraph 2(1) byinserting the words "and (f)"immediatelyafter the letter (d)

Amendmentof SecondScheduleto Act No.10 0f 2017.

30



44. Section 30 of the Finance Act 2019 is amended by repealingand replacing that section with the following new section-

“There shall be a National Monitoring and EvaluationDepartment within the Office of the President whichshall be responsible for.....”

(a) creating an effective national institutionalframework to monitor and evaluateGovernment and donor funded public sectorproject as well as the National DevelopmentPlan (PRSP4);

(b) leading, monitoring and evaluating alldevelopment programmes and projectsincluding Government and donor fundedpublic sector project and the DevelopmentPlan (PRSP4) using modern technology.

(c) conducting special studies on various aspectsof public sector projects and establishing andmaintaining a data base on all completed andongoing projects.

GENERAL PROVISIONS

45. (1) A person who fails to use or tampers with any systemor installation of the National Revenue Authority shall be deemedto be impeding tax administration and shall be liable to

(a) the prescribed penalty provisionsprovided for in Paragraph 12 of theNinth Schedule to the Income Tax Act2000

32


EvadingTaxation bynot Usingor Tamperingwith thesystem.

(b) in the case of a small and mediumenterprise to an administrative fine of20,000,000 or upon conviction a fineofLe50,000,000 or an imprisonment termof up to three years or both theimprisonment term and fine.

(2) Notwithstanding paragraphs (a) and (b) of subsection(1) the Commissioner-General shall assess to the best of hisjudgement the amount of revenue lost as a result of any action orinaction by the taxpayer, agent or related party as the case maybewithout objection by the taxpayer.

(3) The Commissioner-General shall fully recovery allunpaid taxes as provided for in this act.

46. Any small and medium enterprise established betweenthe period 1st January 2021 and 31st December 2023,shall be eligibleto a tax relief on the income derived in the first one year of businessoperations

47. Notwithstanding this Act and any other enactments tothe contrary all fees relating to the registration, regulations andother applicable charges for gaming and betting companies , casinosgambling and similar businesses shall be collected by the NationalRevenue Authority.

48. The importation of all materials used for the printing ofSierra Leone's passport, national identification cards, businessincorporation and registration certificate, vehicle licence, staff forParamount Chief, medallion for awards and voters identification cardson behalf of the Government shall attract a zero percent import dutyrate.

49. Upon written application by a taxpayer to theCommissioner- General a withholding tax exemption shall be grantedto businesses involved in the service of highly skilled experts whoseservices are not readily available in Sierra Leone subject to anapproved scheme for skills transfer to Sierra Leoneans

Startupsfor SmallMediumEnterprises(SMEs).

Fees to beCollected byNRA

33

Import dutyRate onSpecificImportedMaterials.

WithholdingTaxexemptionForexpatriates.


50. (1) Pursuant to Article 3 of the ECOWAS Regulation C/REG 13 on Supplementary Protection Measures (SPM) for theimplementation of the ECOWAS Common External Tariffs (CET), theminister responsible for finance may take steps by statutoryinstruments to impose or alter taxes to regulate the production, supplyand distribution of essential commodities and the trade therein, forreasons of regular supply and fair prices.

(2) For the purpose of subsection (1), essentialcommodities refer to produce such as rice, wheat flour, cooking oiland baby food, animal feeds, and if supply is obstructed or shortwould affect the normal life of the average Sierra Leonean.

(3) For the purpose of this Act "fair price" means theprice of any essential commodity as determined by the Governmentfor the purpose of-

(i) regulating the prices at which anyessential commodity may be bought orsold in any area;

(ii) procuring any essential commodity forpurpose of subsection (1),

(iii) regulating, restricting or prohibiting thesale, disposal, transport and movementof any essential commodity.

51. Notwithstanding this Act and any other enactment to thecontrary all tourism establishments registered with the NationalTourist Board shall be eligible for income tax relief for the period of1st January 2021 to 31st December 2023.

52. (1) Nothwithstanding any other law to the contrary anexporter of produce such as coffee, cocoa, cashew nut, palm oil,vegetable oil, fisheries products and forest products shall from the1st day of April 2021 repatriate through the commercial bankingsystem, the minimum of 30 percent of his export proceeds to SierraLeone within a period of 3 months from the day of export.

(2) The exporter referred to under sub-section (1) shallsubmit copies of the repatriation documents to the Bank of SierraLeone as evidence of export.

Tourismrelief.

Repatriationof exportproceeds.

34

Regulationof essentialCommodities

35

(3) Where the exporter fails to submit evidence ofrepatriation referred to under sub-section (2) it shall be presumedthat the exporter has contravened sub-section (1) and shall not beissued renewal of anual license and export clearance certificate unlessthe contrary is proved.

53. Subject to sub-section (4) of section 110 of the Constitutionof Sierra Leone 1991, the Minister responsible for finance shall forthe purpose of section 45 of the Local Government Act 2004 makeregulations by statutory instrument for the implementation of propertytax (rates) in Sierra Leone and for other related matter.

54. Fees, rates and charges for outlined services relating to.

(a) Ministry responsible for information and communications;(b) Ministry responsible for Internal Affairs;(c) Ministry responsible for environment;(d) The Judiciary;(e) National Civil Registration Authority;(f) Petroleum Regulatory Agency; and

(g) Office of the Administration and Registrar General.

shall be as set out in the Schedule.

55. Any business engaging in the provision or supply ofrenewable energy from solar mini-grids in Sierra Leone shall be eligiblefor a five-year corporate tax relief, commencing from the date ofregistering first commercial production or 1st January 2021, orwhichever comes later

Provided the relief is fully reflected in the tariff price negotiatedbetween the government and the business concerned.

Fees, ratesand chargesfor MDAs.

Regulation onproperty Tax.

Corporate taxexemptionfor mini grids.


1. OFFICE OF THE ADMINISTRATOR AND REGISTRAR GENERAL

N O SERVICES OFFER Rate

37

1.0. Business Registration Section1.1. Sole proprietorship 165,0001.2. Partnership 172,5001.3. Change of Name 60,0001.4. Certified Copy 30,0001.5. Change of Address 60,0001.6. Change of Business Nature 60,0001.7. Filing Fee 7,5001.8. Closure of Business 7,5001.9. Search/Verification 15,0001.10. Opening of New Branch 97,5002.0 . Marriage Registration Section2.1. Booking of Date 150,0002.2. Civil Wedding 450,0002.3. Registration of Christian Marriage Certificate 75,0002.4. Registration of Muslim Marriage Certificate 75,0002.5. Sale of Marriage Certificate 75,0002.6. Certified True Copy 30,0002.7. Sale of Muslim divorce Certificate 75,0002.8. Christian Marriage License 375,0002.9. Non-Impediment Certificate 375,0003.0. Intellectual Property & Trademarks Registry3.1. Registration of Trademarks 300,0003.2. Renewal of Trademarks 300,0003.3. Assignment of Trademarks 150,0003.4. Merger of Trademarks 150,0003.5. Change of Name 100,0003.6. Change of Address 100,0003.7. Search Fee 10,0003.8. Withdrawal of Trademarks 100,0003.9. Cancellation of Trademarks 100,0003.10. Amendments of Trademarks 100,0003.11. Trademarks Certify True Copy 25,000

SCHEDULES FOR NON-TAX REVENUEFEES AND LEVIES

1. LIQUOR LICENCESNo Description Rate per

Annum (Le)

1. Wine and Beer on and off 500,0002. Wine and Beer off 500,0003. Wine and Beer retail off 750,0004. Saloon Bar 750,0005. Hotel 2,500,0006. Occasional 100,0007. Wholesale 1,000,0008. Intoxicating Liquor (in Bars) 500,000

1. SCHEDULE OF FEES PAYABLE IN THE MAGISTRATE COURT

No Description Fes (Le)

1. Issuing of Claim 30,0002. Ejectment Notice 5,0003. Ejectment Summons 10,0004. Criminal Summons (per count) 10,0005. Praecipe 5,0006. Mot ion 10,0007. Filing of Defence and Counter Claim 30,0008. Filing of Defence 30,0009. Filing Appeal Notice 25,00010. Filing of Counter Claim 100,00011. Entering of Consent Judgment 50,00012. Addition of Parties 25,00013. Affidavit of Service 2,00014. Filing of Affidavits 10,00015. Court Order 5,00016. Filing of Court Orders 20,00017. Issuing of Subpoena 15,00018. Ejectment Warrant 10,00019. Execution of Warrant 20,00020. Filing of Amendment 30,00021. Copy of Judgment (per page) 5,00022. Official copies of Court documents: 1 – 10 pages 25,000

11 – 20 pages 30,000 Above 20 pages 50,00023. Official copies of transcript (per page) 2,00024. Filing of any other court Document not listed above 20,00025. Search fee 10,000

36



5.0 Land Tax:5.1. Central Freetown 200,000

per Acre5.2. Other Areas in the West 100,000

per Acre5.3. Farmland 10,000

per Acre

4. PRICES OF GAZETTE AND PUBLICATION

No. Rate

1. Sierra Leone Gazette-Annual 400,000 Subscription-Inland

2. Annual Subscription-Overseas 2,750,0003. Bound Legislations 35,0004. Budget Speech 20,0005. Economic Bulletin 35,0006. Commissions of Inquiry Report 30,0007. Commission White Paper N.C.U. R 30,0008. Presidential Address 22,500

38

3.12. Opposition of Trademarks 100,0003.13. Restoration Fee 400,0003.14. Surcharge 50,0004.0. Land Registry and Conveyance4.1. Registration of Instrument 200,0004.2. Will Deposit 100,0004.3. Will Withdrawal 10,0004.4. Certify True Copy 50,0004.5. Search Fee 50,0004.6. Stamp Duty Fees 0.1% of

Consideration


No. Description Rate No. ofUnit

1. Pension cards 65,000 Per Book2. General Receipt Books 27,000 1 book3. Accountant-General Receipt Books 25,000 1 book4. Store Form II Receipt Books 50,000 1 book5. I.D.T.Books 45,000 1 book6. Impress Cash Book 195,000 1 book

7. Vote Service Ledger 195,000 1 book8. Revenue Cash Book 195,000 1 book9. Way Bill Books 25,000 1 book

39

5. MINISTRY OF INFORMATION AND COMMUNICATIONSGOVERNMENT PRINTING DERARTMENT

9. Sierra Leone Studies 22,50010. Sierra Leone Figures 22,50011. New Education Policy 85,00012. Quarterly Economic Trends 30,00013. The Constitution of Sierra Leone 37,500

1991 (Bound)14. Parliamentary Debate 60,00015. Public Budgeting Act (Bound) 30,00016. Constitutional Review Commission 30,00017. The Public Service Commission 30,00018. Report of Salpost and White paper 45,00019. Report of Sierratel and White paper 45,00020. Sierra Leone Gazette-Local Sales 50,00021. The Local Government Act,2004 (Bound) 10,00022. The Education Act,2004 17,50023. National Social Security and Insurance 20,000 Trust Act,200124. The Legal Practitioners Act,2000 20,00025. Privatisation Act, 2002 20,00026. State Proceedings Act,2000 20,00027. Economic Bulletin March,2004 25,000

No. Rate


10. Payment Voucher Book in Quad 100,000 1 book11. Commitment Control Forms Book 65,000 Per Book12. S.I.V.Books 65,000 Per Book

13. Allocated Store Ledgers 85,000 Per Book14. Special Imprest Book 65,000 Per Book15. Treasury Forms 71 45,000 Per 10016. Weights and Measures Books 40,000 Per Book17. Bank paying Slip Book 55,000 Per Book18. Receipt Cash Books 195,000 Per Book

19. Bank Authority 60,000 Per 10020. Cattle Traders Licence Receipt 60,000 Per Book

Books21. Advice of Changes Books 50,000 Per Book22. Special Imprest Forms 80,000 Per 10023. Standing Imprest Forms 80,000 Per 100

24. Cheque Order Forms 80,000 Per 10025. Revenue Vouchers 45,000 Per 10026. Salary Voucher No.68 45,000 Per 10027. Retirement of Impress Forms 45,000 Per 10028. Imprest Treasurer Form 129 45,000 Per 10029. Imprest Adjustment Forms No.130 80,000 Per 100

30. Departmental Warrant 45,000 Per 10031. Customs Assessment Books 45,00032. Salary Voucher Verification 50,000 Per 10033. Store Requisition Books 45,000 Per 10034. Hard Cover Diaries 27,000 Per Book35. Soft Cover Diaries 20,000 Per Book

36. Calenders 15,000 Per Copy37. Invitation cards (cut cards) 4x5 85,000 Per 100

41/ 2x6 95,000 Per 1005x7 120,000 Per 1006x8 135,000 Per 100

38. Visiting Cards 1,000,000 Per 100


41

39. Complementary Slips 45,000 Per 10040. Letter Head A4 80,000 Per 10041. Letter Head A5 45,000 Per 10042. Christmas Cards-Art Board 160,000 Per 100

43. Christmas Cards-Manilla 120,000 Per 10044. Way Books 27,000 Per Book45. Attendance Registers 80,000 Per Book46. Record of Service 350,000 Per 10047. Pensions Computation 95,000 Per 10048. Economic Bullentin 50,000 Per Book

49. File Covers 12,000 per copy50. Invitation Cards-Plain Gilt Edge Per 100

4x5 140,000 Per 1004x6 150,000 Per 1005x7 170,000 Per 1006x8 190,000 Per 100

51. Invitation Cards-Plain Gilt Edge Crested 4x5 150,000 Per 1004x6 160,000 Per 1005x7 180,000 Per 1006x8 200,000 Per 100

52. ALlocated Store Ledgers 85,000 Per Book

53. Visitors Books 130,000 Per Book54. Order of Service 190,000 Per 10055. Unauthorized Dev.Forms 70,000 Per 10056. Disapproval Notice Form 45,000 Per 10057. Approval Notice Form 45,000 Per 10058. Notice to Building Operation 45,000 Per 100

59. Notice to Dangerous Building 45,000 Per 10060. Rent Forms 75,000 Per 10061. Employment Cards 65,000 Per 10062. Cert. or Renewal of Registration 85,000 Per 100

of Factory



63. Survey Forms 45,000 Per 10064. Grant-in-Aid Application Forms 110,000 Per 10065. Bond Forms 75,000 Per 10066. Register of File Books 195,000 Per Book

67. Register of Student Books 195,000 Per Book68. Fuel Wood/Charcoal Transport 50,000 Per Book

Permit book69. Shrimper Books 62,000 Per Book70. Damersal Trawler book 62,000 Per Book71. Purse Seiner bk. 62,000 Per Book

72. Gender and Dev. Terminology 45,000 Per Book Booklet

73. Request Forms FM.99.9 50,000 Per Book74. S.L.B.S.Invoice Books 65,000 Per Book75. Customs Vehicle Slip bk 65,000 Per Book76. Daily Occurrence bk. 195,000 Per Book

77. S.M.D.Books 65,000 Per Book78. Statistics Import Daily Cards 250,000 Per 10079. Valuation Import Cards 250,000 Per 10080. Contractors Reg. Form 85,000 Per Book81. Muslim Marriage Cert.bks 320,000 Per Book82. Christian Marriage Cert.bks 320,000 Per Book

83. Business Reg.Cert. 300,000 Per 10084. Estate File Cover 10,000 Per 10085. Trade Mark 10,000 Per 10086. Renewal of Licence Cert 300,000 Per 10087. Muslim Divorce Cert.bk 320,000 Per 10088. Pertnership Forms 85,000 Per 100

89. Business Name Forms 85,000 Per 10090. Civil Marriage Cet.bk. 320,000 Per Book91. Business Name File Cover 10,000 Per copy92. Company File Cover 10,000 Per copy93. Business Reg.File Cover 10,000 Per copy


43

94. Tally Cards 150,000 Per 10095. Fuel Coupon bk. 20,000 Per Book96. T.I.6 Forms 65,000 Per 10097. T.I.8 Forms 80,000 Per 100

98. Assessment Monthly Progress 90,000 Per 100 Report Forms

99. I.T.I. (Schedule) 90,000 Per 100100. Phyto-Sanitary Certificate 45,000 Per Book101. Phyto-Sanitary Import Permit 45,000 Per Book102. Football Tickets 20,000 Per Book

103. Vaccination Cards 375,000 Per 100104. Answer Books (State Register) 12,000 Per Book105. Answer Books (Midwife) 12,000 Per Book106. Exams Entry Cards 25,000 Per 100107. Out-Patient Cards 100,000 Per 100108. Surgical (Bed-head ticket 4pp) 300,000 Per 100

109. Pads (Prescription forms) size A6 25,000 Per Book110. Medical bed head tickets 350,000 Per 100111. Continuation Sheets 250,000 Per 100112. Treatment Chart 250,000 Per 100113. Clinical Chart 300,000 Per copy114. Discharge Cards 40,000 Per 100

115. Permission for Operation 40,000 Per 100116. In-Patient Registers 175,000 Per Book117. In-Patient Registers 175,000 Per Book118. Met Forms (SL098) 100,000 Per 100119. Met Forms (101/3) 100,000 Per 100120. Met Forms (101/40) 100,000 Per 100

121. Met Forms (SL012) 100,000 Per 100122. Met Forms (SL0101) 100,000 Per 100123. Met Forms (SL101/3) 100,000 Per 100124. Met Forms (SL100) 100,000 Per 100125. SI Met 061 110,000 Per 100


No. 1 Finance Act 2021 No. 1 Finance Act 2021 45

156. Criminal Summons 60,000 Per 100157. Summons 60,000 Per 100

158. Ejectment Notice 60,000 Per 100159. Information Form 60,000 Per 100160. Passes 60,000 Per 100161. Register Minite Book 120,000 Per Book162. Declaration Forms 65,000 Per 100163. Emergency Travelling Certificate 85,000 Per Book

164. Guarantors Forms 85,000 Per 100165. Embarkation Cards 60,000 Per 100166. Affidavit Form A 65,000 Per 100167. Affidavit Form B 65,000 Per 100168. Application for Passport Form A 110,000 Per 100169. Application for Replacement 60,000 Per 100

Form E170. Application for Renewal Form D 60,000 Per 100171. Application Affidavit Form A 60,000 Per 100172. Application Affidavit Form B 60,000 Per 100173. Registration Cards 60,000 Per 100174. Immigration Officers Boarding 95,000 Per Book

Book175. Re-entry permit Visa Form 65,000 Per 100176. Non-Citizen Certificate 65,000 Per 100177. Funeral Hymn Sheet 200,000 Per 100178. Wedding Hymn Sheet 220,000 Per 100


44

126. Met Forms 152 90,000 Per 100127. Pocket Register 70,000 Per copy128. Warrant of Commitment 60,000 Per 100

(Non-payment)129. Summons (Form 30) 85,000 Per 100

130. Warrant of Commitment 85,000 Per 100 (Non-Alternative)

131. Order to bring up a Prisoner Form 45,000 Per 100132. Warrant Forms 45,000 Per 100133. Magistrate Court Forms 60,000 Per 100134. P.M. Forms No.30 60,000 Per 100

135. Statement of Fines Forms 60,000 Per 100136. Death Certificate 60,000 Per 100137. Verification of Signature Cards 60,000 Per 100138. Affication of Signature Cards 60,000 Per 100139. Affidavit Forms 60,000 Per 100140. High Court Record Book 160,000 Per Book

141. File Covers 10,000 Per copy142. Affidavit of Service Summons 60,000 Per 100

out of the Jurisdiction143. Sheriff Forms No.2 60,000 Per 100144. Returns of Jurors Summon 60,000 Per 100145. Affidavit of Service 60,000 Per 100

146. Sheriff Forms No.6 60,000 Per 100147. Sheriff Forms No.12 60,000 Per 100148. Sheriff Forms No.37 60,000 Per 100149. Court Notice 60,000 Per 100150. Insert Sheet 80,000 Per 100151. Bailiff Process Service book 150,000 Per 100

152. Notice Forms 60,000 Per 100153. Payment Slips 60,000 Per 100154. Remand Warrants 60,000 Per 100155. Red Car Stickers 65,000 Per 100


No. 1 Finance Act 2021 No. 1 Finance Act 2021 47PETROLEUM REGULATORY AGENCY (PRA) TARIFF 2021

(A) LICENCE FEES FOR BULK ROAD VEHICLES

Tank Capacities‘Litters’ Rate (Le)

1. 0- 8,172 2,000,0002. 8,172 – 13,620 2,000,0003. 13,620 – 18,160 2,500,0004. 18,160 - 22,700 3,000,0005. Above 22,700 3,500,000

(B) SITE INSPECTION FEES

Areas Rate (Le)

1. Western Area 2,500,0002. Provincial Cities & Towns 2,750,000

(C) RECONNECTION FEES

Areas Rate (Le)

1. Western Area 5,000,0002. Provincial Cities & Towns 5,000,000

D) PRIVATE PETROLEUM BULK STORAGE FEES

Storage‘Litters’ Rate (Le)

1. 905 – 2,000,000 1,2000,000

(E) PETROLEUM REGULATORY FUND LEVY

Description Rate (Le)

1. Rate per litre 55

HAZARDROUS CHEMICALS AND PESTICIDES CONTROL AND MANAGEMENTACT, 2016 FOR THE STOCKHOLM AND ROTTERDAM CONVENTIONS

Schedule of Fee Leones

1. Application for registration of pesticide or chemical (Section 10) 50,000.002. Registration of a pesticide or chemical (Section 11) 500,000.003. Provisional clearance of a pesticide or chemical (Section 11) 250,000.004. Registration of a restricted pesticide or chemical (Section 12) 1,000,000.00

46

6. NATIONAL CIVIL REGISTRATION AUTHORITY

CATEGORY 1: BIRTHS AND DEATHS CERTIFICATES

No. Description Rate

1. Delayed Certificates (1 year & above) Le 50,0002. Late Certificates (btw 90 days to 1 year) Le 20,0003. Verification fee Le 5,0004. Search fee Le 20,0005. Correction of Personal Information Le 50,0006. Registration of Overseas Death Le 100,000

Registration of Overseas Births Le 100,000

CATEGORY 2: ADOPTION, MARRIAGE & DIVORCE


1. Registration of Adoption (Non-Nationals) Le 300,0002. Registration of Adoption (Nationals) Le 200,0003. Registration of Marriage Le 200,0004. Registration of Divorce Le 200,000

CATERGORY 3: IDENTITY SERVICES


1. Identity Card (S/Leonean Citizens) Le 30,000/free2. ECOWAS Identity Card with ECOWAS Le 100,000

Specifications (Nationals)3 . ECOWAS Identity Card with ECOWAS Le 1,000,000

Specifications (Non-Nationals)4 . Yearly Renewal of ID Card (Non-Nationals) Le 600,0005. Lost/Replacement of ID Card (Non-Nationals) Le 600,0006. Lost/Replacement of ID Card (Non-Nationals) Le 60,0007. Electronic Identity Verification System Le 10,0008. Correction of personal information for ID Le 50, 000

Services

MINISTRY OF INTERNAL AFFAIRS

New Licence Renewal LicenceCate gory Description Fees

Class A Owned by Foreign Nationals Le60,000,000 Le40,000,000Class B Owned by Sierra Leonean Le14,000,000 Le12,000,000

ls - sierra leone

Documents